SEC Comment Letter for VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712) (VZ) — Oct 13, 2009

VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)
Date: Oct. 13, 2009 · CIK: 0000732712 · Accession: 0000000000-09-057690

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

October 8, 2009

Author

Larry Spirgel

Form

UPLOAD

Company

VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3720 October 8, 2009 Mr. Robert J. Barish Senior Vice President and Controller Verizon Communications, Inc. One Verizon Way, 4 th Floor Basking Ridge, NJ 07920 RE: Verizon Communications, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 Filed February 24, 2009 File No. 1-08606

Dear Mr. Barish: We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y ,

L a r r y S p i r g e l A s s i s t a n t D i r e c t o r

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 3720

       October 8, 2009
     Mr. Robert J. Barish Senior Vice President and Controller Verizon Communications, Inc. One Verizon Way, 4
th Floor
Basking Ridge, NJ 07920
 RE: Verizon Communications, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2008
  Filed February 24, 2009
  File No. 1-08606

 Dear Mr. Barish:   We have completed our review of your Form 10-K and related filings and have no further comments at this time.           S i n c e r e l y ,

        L a r r y  S p i r g e l          A s s i s t a n t  D i r e c t o r

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